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    <title>What are the benefits available to small tax payers under the GST regime?</title>
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    <description>Threshold exemption is available for taxpayers whose aggregate turnover in a financial year does not exceed the prescribed limit; aggregate turnover includes all taxable and non taxable supplies, exempt supplies and exports, excludes GST, and is computed on an all India basis with a reduced threshold for North East States and Sikkim. Eligible taxpayers may opt to pay tax with input tax credit, while inter State suppliers and reverse charge taxpayers are excluded from the threshold exemption.</description>
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